Nine months have passed since the Jumpstart Our Business Startups Act (the JOBS Act) was signed into law. While certain portions of the JOBS Act have yet to be implemented pending SEC rulemaking, the provisions related to IPOs have been effective since enactment. These provisions seek to encourage companies with less than $1 billion in annual revenue to pursue an IPO by codifying a number of changes to the IPO process and establishing a transitional “on-ramp” that provides for scaled-down public disclosures for "emerging growth companies" (EGCs). This alert summarizes a number of developing market practices for EGC IPOs. A shorter version of this article appeared in Skadden's 2013 Insights compendium. This alert provides additional details and analysis with respect to the data.